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    <title>Composition Scheme - the Union Territory Goods and Services Tax (Removal of Difficulties) Order, 2017</title>
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    <description>The Order clarifies that a supplier making supplies referred to in paragraph 6(b) of Schedule II who also supplies exempt services, including interest or discount on deposits, loans or advances, is not ineligible for the composition scheme if other conditions are met; and that the value of such exempt services, including interest or discount, shall be excluded from the aggregate turnover for determining composition eligibility.</description>
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      <description>The Order clarifies that a supplier making supplies referred to in paragraph 6(b) of Schedule II who also supplies exempt services, including interest or discount on deposits, loans or advances, is not ineligible for the composition scheme if other conditions are met; and that the value of such exempt services, including interest or discount, shall be excluded from the aggregate turnover for determining composition eligibility.</description>
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